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2011 (8) TMI 903 - AT - Service TaxDemand - commission from the banks and non-banking financial corporation for acting as their direct selling agents/authorized dealers/recovery agents - Business Auxiliary Services - Notification No. 6/2005-S.T., dated 1-3-2005 - First Proviso to the Notification is to the effect that nothing contained in the notification shall apply to taxable services provided by a person under a brand name or trade name whether registered or not of another person - The notification does not put restriction with reference to the brand name of the service recipient but the same debars the benefit to the service provider, if the brand name or trade name of another person is being used as service provider - Decided in favor of the assessee
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